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Guilhèm Becvort



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Guilhèm Becvort



Guilhèm specialises in international and corporate tax law. He has substantial experience on the tax aspects of cross-border real estate, debt and private equity investments and on the structuring of regulated and unregulated alternative investment fund platforms. He also advises on the tax aspects of corporate restructurings, securitisation and capital markets transactions.

He is an active member of our France-Luxembourg platform, a unique offering dedicated to France-based and Luxembourg-based clients, with investment and operational streams interlinked across both jurisdictions. Furthermore, Guilhèm is the representative of the Tax practice within the Allen & Overy's Luxembourg-Latin America desk, which addresses all inbound and outbound client demand into and from both Luxembourg and the Latin / South American regions.

Guilhèm is an active member of the tax working groups of the Luxembourg Capital Markets Association and a member of the International Fiscal Association (IFA) in Luxembourg and France. Furthermore, Guilhèm is a regular speaker and chairman on international seminars and conferences and regularly publishes tax-law related articles.

Prior to joining Allen & Overy in 2018 he gained significant experience in international and Luxembourg tax law in a major Luxembourg law firm and a major independent tax firm in Luxembourg.

Guilhèm holds a Master’s degree in business law from the Université Toulouse 1 Capitole (France) as well as a Specialised Master in International Law and Management from HEC Paris (France).

Related articles

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Publications: 10 November 2022

No illegal State aid had been granted by Luxembourg to Fiat according to the Court of Justice of the European Union

On 8 November 2022, in the case Luxembourg and Fiat Chrysler Finance Europe v Commission, the Court of Justice of the European Union (the Court) annulled the judgment of the General Court as well as…

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Great Fund Insights: The new Luxembourg/United Kingdom tax treaty has finally been signed!

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Publications: 11 July 2022

The new Luxembourg/United-Kingdom tax treaty has been signed

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Admitted as Avocat, Luxembourg, 2018

Admitted Avocat à la Cour, Luxembourg 2020


Mastère Spécialisé, Droit et Management International, HEC Paris, France, 2014

Certificat d’Etudes Spécialisées, Droit Fiscal, Université Montpellier I, France, 2013

Master 2, Juriste d’affaires – Diplôme de Juriste Conseil en Entreprise (DJCE), Université Toulouse I Capitole, France, 2013

Master 1, Droit des affaires, Université Toulouse I Capitole, France, 2012

Certificate of Higher Education in Legal Studies, Cardiff University, United Kingdom, 2011

Published work

  •  “Global developments – a government perspective (aligning the ducks) - Report on a conference session at the eleventh annual IBA Finance and Capital Markets Virtual Conference”, International Bar Association, 2022 (author)
  • “ATAD 2, nouveau paradigme des règles fiscales anti-hybrides”, Agefi Luxembourg, 2020 (author)
  • “Dette ou capital, telle est la question”, Revue de droit fiscal n°3, ISSN 2658-9508, Legitech, 2019 (author)
  • “La politique fiscale internationale ne doit pas glisser dans le champ de la « morale »”, in Le Monde and in, 2015 (author)
  • “The Draft Law on the New Simplified Limited Liability Company: A New Vehicle for Start-ups”, Agefi Luxembourg, 2015 (author)